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2021 (2) TMI 362 - AT - Income TaxPenalty u/s. 271(1)(b) - notices u/s. 143(2) and 142(1) was issued and on that date fixed for hearing i.e. 14.09.2015, the assessee has neither attended nor has furnished any written reply - assessee has also neither attended nor filed any explanation in response to the show cause notice issued u/s. 271(1)(b) r.w.s. 274 - HELD THAT:- Assessee referring to the paper book wherein as regards the date of hearing fixed on 14.09.2015 submitted that the assessee had sought an adjournment and therefore, it is the contention of the assessee that they have responded to the notice of the Department. However, when we peruse the penalty order, we find there is no mention in respect of these submissions of the assessee. Therefore, we are of the considered view, in the interest of justice, one more opportunity may be granted to the assessee so that he may justify his stand before the Assessing Officer and the Assessing Officer will decide the case after bringing on record all the submissions placed forth by the assessee while complying with the principles of natural justice. Appeals of the assessee allowed for statistical purposes.
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